Related to Service Tax

What will be the correct way to enter a entry for a tour and travel agency?
Company buy a ticket from X in Rs 1000 and sold to the client Y in 2000.
Should we charge service tax on 40% of 2000 or taking 1000 paid to X  and 1000 as commission and service tax on 1000 as 12.36%

Vishwakant Singh